Many conventional vehicle audio systems allow occupants of one or more rear seats to listen to audio programs, such as music or the audio portion of a movie, via headphones. Such systems typically also give the listener the ability to adjust the volume of the audio signal being reproduced by the headphones. Because a vehicle is a rather confined space, other occupants of the vehicle may be annoyed if a rear seat occupant, such as a child, is listening to an audio program at an elevated volume level. Additionally, audio systems may permit volume levels sufficiently loud to cause discomfort to a user. An audio system and associated method that facilitates listening in a confined space without annoying others in addition to contributing to improved user comfort is therefore desirable.